TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The value at and above which assets are capitalized and reported in the financial statements.  1, record 1, English, - capitalization%20threshold

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Valeur égale ou supérieure à laquelle l'actif est capitalisé et comptabilisé dans les états financiers.  1, record 1, French, - seuil%20de%20capitalisation

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

For a regulating authority to use capitalized market value as a base for measuring capital would be tantamount to recognizing any level of earnings, high or low, as fair.  1, record 2, English, - capitalized%20market%20value

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Three measures of capital value have been suggested at times :(1) original cost(minus depreciation)-or the sum of all past prudent investments;(2) current reproduction or replacement cost(minus depreciation)... and(3) capitalized market value of the public utility's securities or assets.  1, record 3, English, - capital%20value

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

According to the Court, "[Expert 1] used an exclusively earnings-based approach to value FNBW, combining three methods : Price to earnings(P/E) ratio, price to equity(P/Eqt) ratio, and capitalized future earnings. "  3, record 5, English, - earnings%2Dbased%20approach

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Façon d'aborder une évaluation d'entreprise au moyen d'une ou de plusieurs méthodes fondées sur la valeur actualisée des profits futurs prévus de l'entreprise.  1, record 5, French, - approche%20b%C3%A9n%C3%A9fices

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

The way to arrive at any asset's present discounted value is straightforward.(...) evaluate the present worth of each part of the stream of future receipts, giving due allowance for the discounting required by its payment date. Then simply add together all the separate present discounted values. Thus we have arrived at the asset's capitalized market value, or what is called its "present discounted value".  2, record 6, English, - present%20discounted%20value

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

[The] technique in which a building is valued independently of the land and the fair annual net return on the building value (interest and provision for recapture) is deducted from the estimated net annual income to the property (land and building).  2, record 7, English, - land%20residual%20method

Record number: 7, Textual support number: 1 OBS

The residual amount is paid to be attributable to the land and is capitalized to indicate the land value. The value assigned to the building, if a new and proper structure, is the recently completed cost; if not new and only a few years old, it may be the depreciated cost as of the date of the appraisal.  2, record 7, English, - land%20residual%20method

Record number: 7, Textual support number: 2 OBS

Other methods of site valuation include: Abstraction Method, Comparative Sales Method and Land Development Method.  3, record 7, English, - land%20residual%20method

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Méthode par laquelle un bâtiment est évalué indépendamment du terrain et le revenu annuel net du bâtiment (intérêts et provision pour sa reprise) est déduit du revenu net prévu de la propriété (terrain et bâtiments).  2, record 7, French, - m%C3%A9thode%20du%20revenu%20r%C3%A9siduel%20au%20terrain

Record number: 7, Textual support number: 1 CONT

Dans l'évaluation du terrain, l'évaluateur doit recourir à l'une des quatre méthodes reconnues en évaluation, à savoir la méthode de comparaison, la méthode de répartition ou de soustraction, la méthode du revenu résiduel au terrain et la méthode du lotissement.  1, record 7, French, - m%C3%A9thode%20du%20revenu%20r%C3%A9siduel%20au%20terrain

Record number: 7, Textual support number: 1 OBS

Le montant résiduaire est payé pour être imputé au terrain et il est capitalisé pour indiquer la valeur du terrain. La valeur attribuée au bâtiment ou à l'ouvrage, s'il est neuf et bien construit, est le coût de la construction récente; si le bâtiment, sans être neuf, est construit depuis quelques années seulement, on peut lui attribuer comme valeur la fraction amortie du coût à la date de l'évaluation.  2, record 7, French, - m%C3%A9thode%20du%20revenu%20r%C3%A9siduel%20au%20terrain

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

The concept of estimating, as a basis for least-cost investment decisions, the total capitalized costs of initial investment less scrap value, plus debt servicing and realistic operation, as well as routine and periodic maintenance requirements for a facility throughout its economic service life.  1, record 8, English, - life%20cycle%20costing

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

Accounting for reserves of gas, oil, or other natural resources that have been explored but not extracted which are capitalized at the asset's net realizable value.  2, record 9, English, - discovery%20value%20accounting

Record number: 9, Textual support number: 1 OBS

Compare to "full costing", "reserve recognition accounting" and "successful efforts accounting".  3, record 9, English, - discovery%20value%20accounting

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Méthode qui consiste à attribuer aux ressources naturelles découvertes une valeur égale à leur valeur de réalisation nette même si les coûts de prospection sont inférieurs à cette valeur.  1, record 9, French, - m%C3%A9thode%20de%20la%20capitalisation%20de%20la%20valeur%20%C3%A0%20la%20d%C3%A9couverte

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

In applying the full cost accounting method in the oil and gas industry, the calculation at a point in time of the limit on the aggregate costs that can be capitalized.  3, record 10, English, - ceiling%20test

Record number: 10, Textual support number: 1 CONT

Capitalized cost... should not exceed the ultimate estimated value of the underlying reserves and undeveloped properties-thus the "ceiling test" or "cap test" was born.  2, record 10, English, - ceiling%20test

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Dans la méthode de la capitalisation du coût entier utilisée dans le secteur du pétrole et du gaz naturel, calcul de la limite maximale du total des coûts d'exploration et de mise en valeur capitalisés qui peuvent être reportés et imputés aux résultats d'exercices futurs, en application du critère de récupération des coûts. Ce calcul est effectué chaque fois que des états financiers (ou comptes) sont établis.  1, record 10, French, - plafonnement%20du%20co%C3%BBt%20entier

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

The present value of a stream of future income, calculated by using an assumed rate of return.  2, record 11, English, - capitalized%20value

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Valeur résultant de l'actualisation des bénéfices futurs de l'entreprise à un taux de rendement approprié.  1, record 11, French, - valeur%20actualis%C3%A9e

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Valeur d'un bien ou d'une entreprise établie par la capitalisation des revenus ou des bénéfices qu'il ou elle produit.  1, record 12, French, - valeur%20capitalis%C3%A9e

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

A method of estimating value of land in which 1. return, including depreciation, earned by the building, valued independently of the land, is deducted from net property income before depreciation; 2. the residue, which is said to represent return on the land, is capitalized to produce an estimate of land value.  1, record 13, English, - land%20residual%20technique

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

La technique du revenu résiduaire au terrain sert à mesurer la valeur d'un emplacement pouvant permettre l'établissement d'un immeuble à revenus.  1, record 13, French, - technique%20du%20revenu%20r%C3%A9siduaire%20au%20terrain

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

What have you and your partner paid in? Obviously not cash, but rather a sizable amount of learning assets : plant, equipment, goods in process, and perhaps good will, which is(...) the capitalized value of the presumed "excess earning power" of the business, resulting from its trademark, patents, know-how,(...)  1, record 14, English, - excess%20earning%20power

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

The building is valued independently of the land and the... return on the building value is deducted from the [income to the property]. The residual amount is... capitalized to [know] the land value.  2, record 16, English, - land%20residual%20technique

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Prix d'un immeuble libre à la vente. Autres méthodes d'estimation.  1, record 16, French, - m%C3%A9thode%20d%27estimation%20par%20%C3%A9limination

Record 16,  Textual support,  Spanish